MULTAN: Multan Tax Bar Association (MTBA) has raised serious concerns over recent changes in the qualifications for appointing members to the Appellate Tribunal Inland Revenue (ATIR), calling for the Federal Minister for Law and Justice Azam Nazeer Tarar to intervene.
In a letter to the Minister, the Multan Tax Bar Association’s President Mian Abdul Sattar and General Secretary Muhammad Imran Ghazi criticized the Tax Laws (Amendment) Act, 2024, which amends Section 130 of the Income Tax Ordinance, 2001.
The new law raises the required experience for High Court advocates from ten to fifteen years, while keeping the requirement for Chartered Accountants and Cost and Management Accountants at ten years. The Association argues this discrepancy violates Article 25 of the Constitution, which mandates equal treatment for all citizens.
“This move discriminates against legal practitioners and could deter competent lawyers from joining the ATIR,” the letter states. The Association fears that the higher experience requirement devalues the professional standing of lawyers compared to accountants.
The letter also references a Lahore High Court ruling from December 2023, where Justice Shahid Jamil Khan criticized the contractual appointment of ATIR members. The judge emphasized that regular appointments with job security and a clear career path are necessary to attract and retain qualified professionals.
In light of these concerns, the Multan Tax Bar Association has made several requests to the Minister:
1. Equal Qualification Criteria: Revisit the qualification criteria to ensure parity among all eligible professionals, including advocates and accountants.
2. Regular Appointments: Transition from contractual to regular appointments to provide job security and career progression.
3. Suspend Current Appointments: Halt the ongoing appointment process until these issues are resolved in accordance with the Lahore High Court’s recommendations.
Multan Tax Bar Association urges the Ministry to consider these changes to maintain the integrity and effectiveness of the Appellate Tribunal Inland Revenue. The legal and tax communities await a prompt and positive response from the government.
